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当前,由于我国对煤炭的使用量减少,致使煤炭企业的经济效益逐年降低,面临严峻的发展困境。因此应注重强化财务会计内控,这是促进煤炭企业经济效益提升的关键。本文在分析煤炭企业财务会计内控存在问题的基础上,提出提高煤炭企业财务会计内控的具体途径,希望对加强煤炭企业财务会计内控有所帮助。
At present, due to the reduction of the use of coal in our country, the economic benefits of the coal enterprises have been reduced year by year, which is facing a serious development dilemma. Therefore, emphasis should be placed on strengthening internal control over financial accounting, which is the key to promoting the economic efficiency of coal enterprises. Based on the analysis of the existing problems in financial accounting internal control of coal enterprises, this paper puts forward specific ways to improve the internal control of financial accounting in coal enterprises, hoping to strengthen the internal control of financial accounting in coal enterprises.